Re-testing of seized Goods denial must be occasional and recorded in writing

Vyom Dipesh Raichanna Vs Union of India (Bombay High Court) Conclusion: Re-testing of seized goods under Public Notice No.97/2017 was a facilitative right and could not be denied except on exceptional grounds duly recorded. Customs’ objection based on limitation and remnant sample requirement was also rejected and fresh sampling and re-testing was directed, with provisional release of goods permitted. Held: Assessee’s consignment of cashew-nuts was seized by Customs under seizure memos. Samples were referred to an FSSAI laboratory in Kerala, which reported adversely. Earlier, when good...